taxes

Motor Vehicle Tax Guide

Churches or Religious Societies

A motor vehicle used for religious purposes is exempt from motor vehicle tax. This includes sales or rentals of motor vehicles used by a church or religious society.

Effective Sept. 1, 2019, Texas law redefined a "motor vehicle used for religious purposes" to mean a motor vehicle used by a church or religious society. A motor vehicle used primarily for religious purposes is not limited to a certain number of passengers and can be a trailer.

To claim exemption as a qualified church or religious society, the title applicant should indicate "qualified church or religious society" in Box 38 of Form 130-U, Application for Texas Title and/or Registration (PDF), and list the statutory reference for this exemption, "Tax Code Section 152.088, Motor Vehicles Used for Religious Purposes."

Taxable Use

The motor vehicle tax exemption does not apply to a motor vehicle purchased or rented for the personal or official use of a minister, pastor, father, rector, priest or any other head of a church or religious society. The exemption also does not apply to a vehicle used to transport traveling ministry staff.

96-254
(09/2021)